Tax & Accounting Blog

North and South Carolina Doing A Little Switcheroo

After decades of debate, as of January 1st, 2017, several North Carolinians became overnight residents of South Carolina and vice-versa as legislators came to an agreement to redefine the border between the neighboring states. 15 counties in North Carolina and 11 in South Carolina were adjusted geographically to accommodate this change, as well as 123 different USPS postal zip+4 codes that swapped states. Additionally, a handful of local residences were impacted, effectively changing property tax rates and necessitating a new drivers licenses for those homeowners. For the 54 homes and/or commercial buildings that the new boundary will run right through the middle of, residents will be able to choose which state they want to live in.

A few other compromises as part of the deal have also been struck: any children would be allowed to stay within the same school district as long as they are still enrolled in K-12 or the family lives at that property, and utility companies will continue to service the existing properties as usual. There was also one small gas station/mini mart impacted that was able to grandfather in terms of business as long as he is the owner, including selling beer, wine, fireworks, and gas at the cheaper South Carolina rate. As a North Carolina resident, these type of commodities would not be allowed for sale.

The original border between the states was established in the 1700’s, but over time has become obscured because landmarks such as trees, rocks, and fences have since eroded. Many are still left wondering why anything even needed to be done at all.